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2015 (3) TMI 257 - HC - VAT and Sales TaxCondonation of delay - Inordinate delay of 1710 days in filing the Tax Appeal - Held that:- ordinarily the Court while considering the question of condonation of delay would take into account sufficiency of the cause in explaining the delay caused in filing the proceedings and once being satisfied with sufficiency of the cause explained, it would not travel to the merit of the matter. However, there is no prohibition in the Court touching the merit of the case while considering the question of delay. In the instant case, as could be noticed from the explanation rendered by the applicant, we could notice that much delay has been caused at the end of the Government Pleader’s Office. - It is explained by the applicant petitioner that though the Tax Appeal was required to be filed on or before 12.11.2008, due to the limitation of the administrative mechanism, the appeal was filed belatedly and delay of nearly 1710 days was caused. Mr. Gandhi, when specifically queried, admitted that due to inadvertence the delay was caused at the office of the Government Pleader only. Determination the Entry under section 80 of the Gujarat VAT Act , which attains finality once the Tribunal holds that the transaction is not the transfer of right to use the produce with which the respondent deals with and once this transactions are held not taxable under the Gujarat VAT Act, the State would be permanently debarred from the collecting tax from the respondent - explanation rendered in the form of administrative clearance and the consumption of time at the office of the Government Pleader for preferring appeal as also considering the substantial question of law raised in the present Tax Appeal, we are of the opinion that the issue involved would have far reaching effect as the determination order under section 80 of Gujarat VAT Act attains finality and thus it will be a permanent loss to the exchequer, if the order is not permitted to be challenged by way of Tax Appeal and it is not a question of any conjuncture or presumption to hold that large amount of the revenue is at stake. Resultantly, this Civil Application requires to be considered and is allowed. Considering the cumulative aspects discussed hereinabove, while condoning the delay of 1710 days, the applicant is directed to pay cost of ₹ 25,000/- to the respondent within the period of 4 weeks - Delay condoned.
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